The Hon’ble Allahabad High Court in the case of M/s. Shree Krishna Traders v. State of UP and Another [Writ Tax No. 1106 of 2023 dated September 25, 2023] disposed of the writ petition, by setting aside the Impugned Order and remitting the matter back to the Revenue Department for adjudication, thereby directing the Revenue Department to pass the fresh orders by taking into consideration the circular, in the case where the ITC was disallowed due to difference in Form GSTR-3B and Form GSTR-2A caused because of entering wrong GSTIN number of the recipient in Form GSTR-1.
Source a2ztaxcorp
